n the event that the packaging placed on the Estonian market has not been collected and recovered and there is no contract with a recovery organisation to transfer liabilities, the packaging company must pay the excise duty.
A detailed overview of the topic is provided on the Tax and Customs Board's homepage
In order to pay the packaging excise duty, a declaration must be submitted in the e-Tax Board environment (e-MTA), by selecting – TAXES – EXCISE DUTIES – EXCISE DUTY RETURNS – PACKAGING EXCISE DUTY. The year and the quarter for which the declaration is to be submitted must be selected thereafter.
The taxation period is a quarter, therefore the quantities must be reported on a quarterly basis.
The declaration will not indicate all packaging placed on the market; only the obligation laid down in § 36 of the Packaging Act, which should be recovered.
From 01 January 2009, the types of packaging material must be reused in a calendar year at least to the following extent:
70 percent of the total mass of glass waste;
70 percent of the total mass of paper and paperboard waste;
60 percent of the total mass of metal waste;
55 percent of the total mass of glass waste;
45 percent of the total mass of wood waste.
Companies can send their questions to the address email@example.com
Notwithstanding the submission of a declaration of packaging excise duty and the payment of excise duty, the quantities of packaging waste placed on the market must also be submitted to the Packaging register. This must be done by 1 September, at the latest, for the preceding calendar year.
THUS, the easiest and most advantageous way is to conclude a contract with TVO for the transferring of liabilities. Our fees are nearly 10 x more favourable and you can be sure that the various liabilities arising from the Package and Packaging Excise Duty Act have been fulfilled!